Paragraph 258 Finance Act 1998

(1)

Paragraph 31A^f1 is amended as follows.

(2)

In the heading for “Special Commissioners” substitute “ the tribunal”.

(3)

In sub-paragraph (1) for “Special Commissioners” substitute “tribunal” and omit “their”.

(4)

In sub-paragraph (2)—

(a)

omit paragraph (b); and

(b)

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5)

Omit sub-paragraph (3).

Annotations

f1: Paragraphs 31A to 31D inserted by section 88 and paragraph 7 of Schedule 29 to the Finance Act 2001 and amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.